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6 results for “TDS”+ Section 200A(1)clear

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Key Topics

TDS6Limitation/Time-bar6Section 200A(1)5Condonation of Delay5Section 234E3Section 2063Section 206C(3)2

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 234E

TDS [ITA. No.\n1092/Mds/2015]\nWe have considered the rival submissions on either side and perused the relevant\nmaterial on record. Section 200A of the Act provides for processing of the statement of\nTDS by making adjustment as provided in that Section. For the purpose of convenience,\nwe are reproducing the provisions of Section 200A:\n\"200A (1

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 705/RJT/2024[2011-12]Status: DisposedITAT Rajkot28 Jul 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 706/RJT/2024[2012-13]Status: DisposedITAT Rajkot28 Jul 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 707/RJT/2024[2013-14]Status: DisposedITAT Rajkot28 Jul 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 704/RJT/2024[2010-11]Status: DisposedITAT Rajkot28 Jul 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS , GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 703/RJT/2024[2009-10]Status: DisposedITAT Rajkot28 Jul 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order